Customs & Excise Commissioners v Parkinson
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(1989) 3 BVC 303 VAT It was held that the freehold sale of land or disposition with fishing rights was exempt from VAT. The law relating to the exceptions to the exemption could not be interpreted as including the supply of a freehold for sporting rights; only transfers of lesser interests could be...Explore the subscription options here to get full access to isurv, including downloads.
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